基于平衡计分卡的国有企业综合绩效评价体系探析

党的十八届三中全会对国有企业改革提出了新的要求,国有企业必须努力提高效率并承担更多的社会责任。要实现国有企业经济效益和社会效益的双重目标,就应将其综合绩效评价上升到企业战略和社会使命的高度,运用平衡计分卡理论和工具,把财务、客户和社会公众、内部业务流程、学习与成长四个维度与企业战略和社会使命有机结合起来,制定系统、科学、合理的综合绩效评价体系,并厘清各维度和具体指标的因果关系。通过沟通战略和使命、计划目标值、制定战略和使命行动方案、加强战略和使命的反馈与学习来保障国有企业综合绩效评价的有效实施。

The Third Plenary Session of the Eighteenth Central Committee of the CPC has brought forward new requirements for state - owned enterprises to improve efficiency and undertake more social responsibilities. In order to enhance economic performance and social returns, we use the balanced scorecard to make the integrative performance evaluations of state- owned enter- prises, combine enterprise strategies and social missions with finance, customers and social public, internal business process, learning and growth to form a scientific and rational performance appraising system and clarify their causalities. The effective implementation of the integrative performance appraising system for the state - owned enterprises can be guaranteed by com- bining the strategies and missions, planning target values, formulating the schemes of action, and enhancing the feedback and learning of strategies and missions.